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HMRC internal manual

VAT Relief for Disabled People Manual

Building alterations [items 8 to 13]: construction of ramps and widening of doors or passages in a disabled person's private residence [item 8]

If the basic preconditions set out at VRDP11200 and VRDP11250 have been met, then the following services can be zero-rated under item 8 (see VRDP11050):

  • constructing ramps or widening doors or passages;
  • any preparatory work or the making good of surrounding areas, including: the removal of bricks and mortar;
  • the installation of a new frame and surround;
  • the supply and fitting of a wider door;
  • the re-plastering of the wall adjacent to the new work; or
  • the restoration of damaged decor.